Three OH variances Berlin Ltd. uses a combined overhead rate of $2.90 per machine hour to apply overhead to products. The rate was developed at an anniual expected capacity of 158,400 machine hours; each unit of product requires two machine hours to produce. At 158,400 machine hours, expected fixed overhead for Munich Ltd. Is $150,480. During November, the company produced 7,176 units and used 14,820 machine hours. Actual variable overhead for the month was $28,260 and fixed overhead was $12,000. Calculate the overhead spending, efficiency, and volume variances for November. Note: Do not use negative signs with your answers. Note: Round your answers to the nearest whole dollar